Maori Perspectives on Environmental Taxes and Economic Tools: Third Party Report

This paper seeks to:
1. Provide the TWG with a brief outline of Kaitiakitanga perspectives within Te Ao Māori.
2. Provide the TWG with an understanding of how Māori environmental values could be enhanced and/or enabled through tax (where tax is broadly understood as economic instruments which can be revenue raising for the Government).
3. Provide the TWG with an understanding of how these models and frameworks could operate in Aotearoa New Zealand with practical examples. Where relevant, implications should be explored for the use of taxes for the following resources: 
• greenhouse gases;
• water abstraction; and
• water pollutants.
4. In making the above assessments, recommendations over short-, medium-, and long-term time horizons should be identified.